Tafsir of Al-Baqarah 2:115

"To Allah belong the East and the West." Meaning: The lands of the East and the West, and the entire earth, belong to Allah. He is their Owner and their Guardian.

"So wherever you turn," Meaning: In whatever place you perform the tawliyah—that is, turning your faces toward the Qiblah—as evidenced by His saying (Exalted is He): "So turn your face toward the Sacred Mosque, and wherever you are, turn your faces toward it."

"there is the Face of Allah." Meaning: His direction, which He has commanded and with which He is pleased.

The meaning is: If you are prevented from praying in the Sacred Mosque or in Jerusalem, the earth has been made a mosque for you. So pray in any spot you wish among its regions, and perform the turning (tawliyah) there. For turning is possible in every place; its possibility is not restricted to one mosque over another, nor to one place over another.

"Indeed, Allah is All-Encompassing," In mercy; meaning He expands [the scope] for His servants and makes things easy for them.

"All-Knowing." Of their best interests.

• It is narrated from Ibn Umar that this was revealed regarding the traveler’s prayer upon his mount, wherever it faces.
• It is narrated from ‘Ata’ that the Qiblah became obscure to a group of people, so they prayed in different directions. When morning came, they realized their error and were excused.
• It is said that the meaning is: "Wherever you turn for supplication and remembrance," and it does not refer to the ritual prayer (Salah).
• Al-Hasan recited "fa-aynama tawallaw" (with a fatha on the ta’), from al-tawalli, meaning: "Wherever you turn [your faces] toward the Qiblah."

"And they say, 'Allah has taken a son.' Exalted is He! Rather, to Him belongs whatever is in the heavens and the earth. All are devoutly obedient to Him." (116)